Introduction: In the ever-evolving realm of taxation, the Goods and Services Tax Network (GSTN) plays a pivotal role in issuing advisories that impact businesses and taxpayers across India. As we step into the year 2024, it’s crucial to remain informed about the latest updates and compliance-related changes introduced by GSTN. This article delves into the advisories issued by GSTN in September and October of 2023, providing a comprehensive overview of the new functions and compliance requirements.
Recently, GSTN has issued advisories in September – October, 2023 on the following compliances:
- Advisory on Geocoding functionality for the Additional Place of Business
- DRC –01C for ITC mismatches
- E-Invoice JSON download functionality on GST e-Invoice Portal
- Advisory on introduction of compliance pertaining to DRC-01C
- GSTN facility of enrolment for supply through E-commerce Operators
- GSTN facility for E-commerce Operators for supply by unregistered suppliers
- Advisory on online money gaming / OIDAR services
These are summarized below:
Advisory on Geocoding Functionality for the Additional Place of Business
- GSTN has issued an advisory on Geocoding Functionality for the Additional Place of Business which is now active across all states / UTs.
- Till date, over 2.05 crore addresses have been geocoded for both principal and additional places of business by GSTN.
- Following brief guide may be understood:
- Access: Navigate to Services>>Registration>>Geocoding Business Addresses tab on the FO portal to find this functionality.
- Usage: The system will display a system-generated geocoded address. You have the option to accept this or modify it as needed. If a system-generated address is not available, you can input the geocoded address directly.
- Viewing: Saved geocoded address details can be found under the “Geocoded Places of Business” tab. After logging in, go to My Profile >> Geocoded Places of Business.
- One-time Submission: This is a one-time activity, and post-submission, address revisions are not permitted.
- This feature is accessible to normal, composition, SEZ units, SEZ developers, ISD and casual taxpayers whether they are active, canceled, or suspended.
(Source: GSTN Advisory dated 19.09.2023)
DRC –01C for ITC Mismatches
(Source: GSTN Portal dated 02.10.2023)
- GSTN has issued an Advisory on E-Invoice JSON download functionality on GST e-Invoice Portal which has been made live on the portal.
- To download the generated and received e-Invoices in JSON format, below steps need to be followed:
- Step 1: Log in
- Step 2: Navigate to Download E-invoice JSONs Section
- Step 3: Search for e-Invoice (By IRN)
- Step 4: View and Download
- Step 5: Bulk Download (By Period)
- Step 6: Excel Format e-Invoice List (By Period)
- Step 7: Downloading History
- This functionality is also accessible via GSP (GST Suvidha Providers) through G2B (Government-to-Business) APIs.
- Taxpayers can refer to Manual and FAQ’s / Portal for details.
(Source: GST Advisory dated 03.10.2023)
Advisory on introduction of Compliance Pertaining to DRC-01C
GSTN has made the functionality to match input tax credit avail in GSTR 2B and input tax credit availed in GSTR 3B available on GST portal. Taxpayers may note that:
- The system nowcompares the ITC available as per GSTR-2B/2BQ with the ITC claimed as per GSTR-3B/3BQ for each return period. If the claimed ITC exceeds the ITC available as per GSTR-2B by predefined limits, as directed by competent authority, the taxpayer shall receive an intimation in the form of Form DRC-01C.
- On receipt of intimation, taxpayer must file a response using Form DRC-01C Part B. The taxpayer has the option to either provide details of the payment made to settle the difference using Form DRC-03 or provide an explanation for the difference out of the options provided in the formor even choose a combination of both options and file it.
- Where no response is filed by the impacted taxpayers in Form DRC-01C Part B, such taxpayers will not be able to file their subsequent period GSTR-1/IFF.
- Taxpayers may refer to detailed manual containing the navigation details is available on the GST portal with step by step instructions.
(Source: GST Advisory dated 06.10.2023)
GSTN facility of enrolment for supply through E-commerce Operators
- GSTN has enabled the facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.
- As per Notification No. 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration under the CGST Act even if they supply goods through e-commerce operators (ECO) if they satisfy the specified conditions.
- GSTN has developed the necessary functionality for enrolment of unregistered persons and the same is available on the portal. Accordingly, unregistered person desirous of enrolling on the GST portal for making supplies of goods through ECOs in any one State/UT.
- Following steps to be followed :
- Visit the GST Portal at https://www.gst.gov.in/ and click the GST Portal link
- Select the “User Services” Tab and choose “Generate User Id for Unregistered Applicant”
- Click “Yes” on the Warning window which asks you to Continue
- Check the “To apply as a supplier to e commerce operators” box
- Proceed to fill the Form that opens on your screen
- Upon successful validation of your PAN the enrolment number will be generated by the portal.
(Source: GSTN Advisory dated 12.10.2023)
GSTN facility for E-commerce Operators for supply by unregistered suppliers
- GSTN has developed the facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods
- GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers. The APIs are for validating the demographic details of the said suppliers and also for use in tracking and reporting supplies by such persons.
- APIs developed are :
- Unregistered Applicants API : To get the details of Unregistered Applicant by passing the enrolment ID in the GET request
- Unregistered Applicants Validation API: To validate the Mobile Number and Email ID of a Enrolment ID
- The following steps may be followed for the e-Commerce operators in order to access and integrate the APIs successfully:
1. The e-Commerce operator should contact any GSP to access the above APIs as the APIs are not publically available.
2. To access these APIs Authentication Token should be obtained from the authentication API, the API specs are available at developer portal (https://developer.gst.gov.in/apiportal/) under Public API à Authentication.
3. For accessing the public APIs the authentication token should be obtained by using the GSPs credentials.
4. The APIs specs for the two eComm APIs are available on developer portal (https://developer.gst.gov.in/apiportal/)under Public API eComm operators.
5. The response of both APIs will be Base64 encoded, no encryption is used.
(Source: GSTN Advisory dated 12.10.2023)
Advisory on online money gaming / OIDAR services
- GSTN has issued an advisory on supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A.
- Every person located outside taxable territory making supplies of online money gaming to a person in India is now mandated to take registration/amend his existing registration in accordance with the proposed Row (iia) in FORM GST REG-10 and also required to furnish information regarding the supplies in the proposed Tables in FORM GSTR-5A.
- It has been advised that while GSTN is in the process of developing the functionality of such new registrations or required amendment in existing registration, as the case may be, till the functionality is made available, following should be followed –
- For registration (Form GST REG-10)
(i) Any person engaged in the supply of Online Money Gaming, who is required to be registered in accordance with the recent amendments, can file their registration application in the existing Form GST REG-10 itself.
(ii) Such person will also be required to upload a pdf copy of the information furnished in Row 2(iia) of the amended FORM GST REG-10 in the ‘Documents Upload’ section available in the Part -A of Form GST REG-10 (in the prescribed format).
- For returns (Form GSTR-5A)
(i) Person engaged in the supply of Online Money Gaming are required to furnish the details of such supplies in Table 5D and 5E of Form GSTR-5A.
(ii) Till such tables are developed and added in Form GSTR-5A on the portal, persons engaged in making supplies of Online Money Gaming are hereby advised to furnish the details of such supplies in the existing Tables 5 and 5A of Form GSTR-5A itself.
(Source: GSTN Advisory dated 17.10.2023)